Impact of Political ideology and professional commitment on professional judgment of auditors

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Bemani Mohamad Abadi Majid; ROYAEE RAMEZANALI

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2021 | Volume:10 | Issue:39 Page(s): 57-67

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Information Journal Paper

Title

Impact of Political ideology and professional commitment on professional judgment of auditors

Author(s)

Bemani Mohamad Abadi Majid | ROYAEE RAMEZANALI

Keywords

Auditor's professional judgment

Professional Commitment

political ideology

political conservatism

Abstract

Auditor’, s judgment is one of the most important issues affecting the audit and decision making of financial information users. Various studies have been conducted on the factors affecting the Auditor's professional judgment and Professional Commitment, most of which have examined the effect of the auditor's personal and ethical characteristics. In this research, the influence of political orientation as a social variable and Professional Commitment on auditors professional judgment as well as the impact of political orientation on auditors Professional Commitment have been examined. The information required for this study was collected through a questionnaire. The sample consisted of 270 questionnaires completed by auditors who are working in audit firms being a member of Iranian Association of Certified Public Accountants and Audit organization of Iran. The results of this study indicate that auditors' political orientation influences their professional judgment and Professional Commitment. Also, Professional Commitment has an impact on the professional judgment of the auditor.

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APA: Copy

Bemani Mohamad Abadi, Majid, & ROYAEE, RAMEZANALI. (2021). Impact of Political ideology and professional commitment on professional judgment of auditors. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 10(39 ), 57-67. SID. https://sid.ir/paper/1049036/en

Vancouver: Copy

Bemani Mohamad Abadi Majid, ROYAEE RAMEZANALI. Impact of Political ideology and professional commitment on professional judgment of auditors. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2021;10(39 ):57-67. Available from: https://sid.ir/paper/1049036/en

IEEE: Copy

Majid Bemani Mohamad Abadi, and RAMEZANALI ROYAEE, “Impact of Political ideology and professional commitment on professional judgment of auditors,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 10, no. 39 , pp. 57–67, 2021, [Online]. Available: https://sid.ir/paper/1049036/en

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